Does the Blu-ray player on Beovision 7-40 understand the SACD format?

The B&O docs just say: "Sound wise the Blu-ray player in BeoVision 7-40 supports the following formats: Dolby Digital 5.1, Dolby Digital + 7.1, Dolby Digital True HD 7.1, DTS 5.1, LPCM 7.1. Blu-ray discs with DTS HD 7.1 or DTS HD Master 7.1 will be decoded as DTS 5.1" (http://www.bang-olufsen.com/blu-ray)

if an external BR or DVD player can convert the SACD's DSD format to PCM (2ch or multich) you can listen to it.

the BS3/BV7-40  can NOT decode DSD. Meaning if you send it to the BS3/BV7-40 as a bitstream you will not hear music.

This also means that the build-in BR player of the BV7-40 only plays the cd part of a hybrid SACD and NOT the hi-res format of the sacd (as can't most of the BR-players!)